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International Financial Reporting: A Practical Guide | |||
International Financial Reporting: A Practical Guide |
Alan Melville FCA BSc Cert. Ed. is a bestselling author and Senior Lecturer with many years' experience of teaching accounting and financial reporting.
As the International Accounting Standards Board (IASB) makes progress towards widespread acceptance and use of its standards and practices, the need to become familiar with the IASB standards is rapidly increasing. Melville provides the tools for understanding the international standards and offers expert guidance on how to implement them. Features of the book include interpretive guidance, coverage of every key International Financial Reporting Standard (IFRS) and International Accounting Standard (IAS), together with an unparalleled level of student interactivity and assessment.
The book provides a unique practical introduction to the international standards, outlining how these standards are used on a daily basis by companies in the preparation of their financial statements. The author examines the recognition, measurement, presentation and disclosure requirements of each IFRS and IAS and every attempt has been made to explain the standards as clearly and concisely as possible.
Examples and practice questions are provided throughout the book to aid student understanding and to provide a framework for grasping the key aspects of this complex and fast-moving subject.
FEATURES
- unique practical approach, combining theoretical and technical issues
- class-tested with both professional and degree students
- every chapter contains a variety of worked examples with solutions
- every chapter concludes with a set of exercises, with answers provided at the back of the book
- contains review questions drawn from the past examination papers of the key professional accountancy bodies, with answers provided by the author
- supporting website containing additional questions and answers and PowerPoint slides for lecturers' use.
This text is essential reading for all undergraduate and professional courses on international financial reporting.
Alan Melville FCA BSc Cert. Ed. is a bestselling author and Senior Lecturer with many years' experience of teaching accounting and financial reporting.
Part 1 THE FINANCIAL REPORTING FRAMEWORK
Chapters 1-3
Review questions
Part 2 FINANCIAL STATEMENTS OF A LIMITED COMPANY
Chapters 4-13
Review questions
Part 3 GROUPS OF COMPANIES
Chapters 14-16
Review questions
Part 4 ANALYSIS OF FINANCIAL STATEMENTS
Chapters 17-18
Review questions
Part 5 ANSWERS
Answers to end-of-chapter exercises
Answers to end-of-part review questions
Index